§ Mr. Craigenasked the Chancellor of the Exchequer if he will show for each of the years 1976–77 to 1979–80, and estimate for 1980–81, the yield at constant prices and as a percentage of the gross domestic product of each of income tax, surtax, corporation tax, value added tax, employee's national insurance contributions, employer's national insurance contributions, capital gains tax, development land tax, capital transfer tax, petroleum revenue tax, stamp duty, excise duty and estate duty.
§ Mr. Peter Rees[pursuant to his reply, 24 March 1981, c. 230.]: The figures requested are provided in the table below.
Tax yields are shown on a basis consistent with national accounts definitions—that is, on an accruals basis, except for the corporation and capital taxes, which are on a receipts basis. The price deflator of GDP at market prices has been used to derive tax yields at constant prices of 1975, and the percentage shares given are of GDP at market prices.
§ Mr. Norman LamontI have been asked to reply.
The arrangements result from confidential commercial contracts for the sale of gas to the British Gas Corporation.